SFS 2011:1250 Lag om ändring i lagen (1990:676) om skatt på ränta på skogskontomedel m.m.

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:14px;font-family:TimesNewRoman,Italic;color:#000000;} .ft15{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft16{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft111{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft21{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft22{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft23{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft24{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft25{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft26{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft19"><b>Lag<br/>om �ndring i lagen (1990:676) om skatt p� r�nta p� <br/>skogskontomedel m.m.;</b></p> <p style="position:absolute;top:385px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 1 december 2011.</p> <p style="position:absolute;top:420px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:418px;left:326px;white-space:nowrap" class="ft13">1 f�reskrivs i fr�ga om lagen (1990:676) om skatt</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft10">p� r�nta p� skogskontomedel m.m.</p> <p style="position:absolute;top:436px;left:374px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:455px;left:187px;white-space:nowrap" class="ft110"><i>dels </i>att 15 � ska upph�ra att g�lla,<br/><i>dels </i>att 4, 12, 13 och 14 �� ska ha f�ljande lydelse.</p> <p style="position:absolute;top:508px;left:172px;white-space:nowrap" class="ft15"><b>4 �</b></p> <p style="position:absolute;top:506px;left:190px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:508px;left:209px;white-space:nowrap" class="ft10">�renden om skatt enligt denna lag pr�vas av Skatteverket.</p> <p style="position:absolute;top:526px;left:187px;white-space:nowrap" class="ft10">I �renden och m�l om skatt enligt denna lag g�ller best�mmelserna om er-</p> <p style="position:absolute;top:544px;left:172px;white-space:nowrap" class="ft110">s�ttning f�r kostnader f�r ombud, bitr�de eller utredning i 43 kap., 68 kap.<br/>2 � och 71 kap. 4 � skattef�rfarandelagen (2011:1244).</p> <p style="position:absolute;top:596px;left:172px;white-space:nowrap" class="ft15"><b>12 �</b></p> <p style="position:absolute;top:595px;left:197px;white-space:nowrap" class="ft13">4</p> <p style="position:absolute;top:596px;left:216px;white-space:nowrap" class="ft10">F�r kontroll betr�ffande skatten f�r Skatteverket meddela beslut om</p> <p style="position:absolute;top:614px;left:172px;white-space:nowrap" class="ft10">revision hos kreditinstitutet.</p> <p style="position:absolute;top:632px;left:187px;white-space:nowrap" class="ft10">Vid revisionen g�ller best�mmelserna i skattef�rfarandelagen</p> <p style="position:absolute;top:650px;left:172px;white-space:nowrap" class="ft10">(2011:1244) om </p> <p style="position:absolute;top:667px;left:187px;white-space:nowrap" class="ft110">1. revision i 41 kap., <br/>2. vitesf�rel�ggande i 44 kap.,<br/>3. beviss�kring i 45 kap., 68 kap. 1 och 3 �� samt 69 kap. 212 och 18 ��,</p> <p style="position:absolute;top:720px;left:172px;white-space:nowrap" class="ft10">samt</p> <p style="position:absolute;top:738px;left:187px;white-space:nowrap" class="ft10">4. uppgifter och handlingar som ska undantas fr�n kontroll i 47 kap. och</p> <p style="position:absolute;top:755px;left:172px;white-space:nowrap" class="ft10">68 kap. 1 och 3 ��.</p> <p style="position:absolute;top:791px;left:172px;white-space:nowrap" class="ft15"><b>13 �</b></p> <p style="position:absolute;top:789px;left:197px;white-space:nowrap" class="ft13">5</p> <p style="position:absolute;top:791px;left:216px;white-space:nowrap" class="ft10">Skatteverkets beslut enligt denna lag f�r hos f�rvaltningsr�tten �ver-</p> <p style="position:absolute;top:808px;left:172px;white-space:nowrap" class="ft110">klagas av den skattskyldige, av banken och av det allm�nna ombudet hos<br/>Skatteverket. Beslut om revision enligt 12 � f�r dock inte �verklagas.</p> <p style="position:absolute;top:844px;left:187px;white-space:nowrap" class="ft10">Ett �verklagande av den skattskyldige eller banken skall ha kommit in</p> <p style="position:absolute;top:861px;left:172px;white-space:nowrap" class="ft110">inom tv� m�nader fr�n den dag d� klaganden fick del av beslutet. Ett �ver-<br/>klagande av det allm�nna ombudet skall ha kommit in inom tv� m�nader<br/>fr�n den dag d� beslutet meddelades.</p> <p style="position:absolute;top:985px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2010/11:165, bet. 2011/12:SkU3, rskr. 2011/12:28.</p> <p style="position:absolute;top:998px;left:172px;white-space:nowrap" class="ft16">2 Senaste lydelse av 15 � 2003:541.</p> <p style="position:absolute;top:1011px;left:172px;white-space:nowrap" class="ft16">3 Senaste lydelse 2003:656.</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft16">4 Senaste lydelse 2004:433.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">5 Senaste lydelse 2009:806.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2011:1250</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 13 december 2011</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:141px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:168px;left:142px;white-space:nowrap" class="ft21"><b>SFS 2011:1250</b></p> <p style="position:absolute;top:1059px;left:564px;white-space:nowrap" class="ft22">Karnov Group Sweden AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft22">Edita V�stra Aros, V�ster�s 2011</p> <p style="position:absolute;top:168px;left:277px;white-space:nowrap" class="ft23"><b>14 �</b></p> <p style="position:absolute;top:166px;left:302px;white-space:nowrap" class="ft22">6</p> <p style="position:absolute;top:168px;left:321px;white-space:nowrap" class="ft20">Best�mmelserna i 67 kap. skattef�rfarandelagen (2011:1244) om</p> <p style="position:absolute;top:185px;left:277px;white-space:nowrap" class="ft26">�verklagande av f�rvaltningsr�ttens och kammarr�ttens beslut g�ller f�r m�l<br/>enligt denna lag.</p> <p style="position:absolute;top:239px;left:292px;white-space:nowrap" class="ft26">1. Denna lag tr�der i kraft den 1 januari 2012.<br/>2. Lagen till�mpas p� r�nta som gottskrivs efter utg�ngen av 2011. <br/>3. Den nya best�mmelsen i 4 � andra stycket till�mpas p� kostnader i</p> <p style="position:absolute;top:292px;left:277px;white-space:nowrap" class="ft20">�renden och m�l som inleds efter utg�ngen av 2011.</p> <p style="position:absolute;top:328px;left:277px;white-space:nowrap" class="ft20">P� regeringens v�gnar</p> <p style="position:absolute;top:363px;left:277px;white-space:nowrap" class="ft20">PETER NORMAN</p> <p style="position:absolute;top:381px;left:508px;white-space:nowrap" class="ft26">Linda Haggren<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1034px;left:277px;white-space:nowrap" class="ft24">6 Senaste lydelse 2009:806.</p> </div> </div> ;